https://www.taxtmi.com/caselaws?id=426014 Bidi was treated as falling within the schedule expression "tobacco and tobacco products" under the Orissa Entry Tax Act because classification was guided by common commercial parlance and trade understanding; the absence of an express reference to bidi did not exclude it from the broader entry. On that footing, entry tax was held leviable on bidi, and the statutory penalty for non-payment was sustained because the good was found to be taxable and the Tribunal treated penalty as mandatory on the facts. The stated principle is that broad tariff or schedule language is applied according to ordinary market usage when classifying goods. en-us Tue, 05 Jul 2022 00:00:00 +0530 Fri, 05 Aug 2022 20:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426014 Bidi was treated as falling within the schedule expression "tobacco and tobacco products" under the Orissa Entry Tax Act because classification was guided by common commercial parlance and trade understanding; the absence of an express reference to bidi did not exclude it from the broader entry. On that footing, entry tax was held leviable on bidi, and the statutory penalty for non-payment was sustained because the good was found to be taxable and the Tribunal treated penalty as mandatory on the facts. The stated principle is that broad tariff or schedule language is applied according to ordinary market usage when classifying goods. Case-Laws VAT and Sales Tax Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426014